Source · Scottish Parliament Committees · Local Government, Housing and Planning Committee
Report on visitor levy regulations considered on 3 February 2026
SP Paper 995
Published 6 February 2026
Past Index review point
Recommendations & Conclusions
Recommendation
1
Recommendation
The Committee recommends to the Parliament that the following draft regulations be approved:
Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 [draft]
Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026 [draft]
Visitor Levy (Scotland) Act 2024 Amendment Regulations 2026 [draft]